Seats: vehicle seating and furniture in the Mexico-US corridor
Mexico Trade Corridor · Product brief · HS 9401
Most of the seats Mexico sells to the United States are parts for vehicle seats, built to the schedule of assembly plants on both sides of the border. A smaller share is furniture, such as sofas and office chairs, which faces a different US tariff.
Published October 23, 2026 · Facts as of October 23, 2026 · 10 min read · Trade data: UN Comtrade, 2020 to 2025 · Rules as of October 23, 2026
Facts as of October 23, 2026. This page states the facts as they stood on that date. Tariffs, rules and figures may have changed since publication. Tariffs and trade policy change often, so we review these pages every month and update them.
Mexico's No. 11 export to the US in 2025, ranked by value as reported by Mexico (UN Comtrade, 4-digit HS codes). The US figure is shown beside it because the two countries count the same trade differently.
What is it?
HS 9401 covers seats and seat parts: car and truck seats, office chairs, sofas and other upholstered seating. Mexico reported US$7.6 billion of these exports to the US in 2025 1.
Why does it matter?
Seats are Mexico's 11th-largest export to the US by 4-digit HS code. The value held steady in 2025 while other vehicle trade fell, and about four-fifths of it is one line of seat parts that feeds vehicle assembly 1.
01How big is the seats trade between Mexico and the US?
Mexico reported US$7.6 billion of seat exports to the US in 2025. That is up 55.7% from US$4.9 billion in 2020, and up 0.3% from 2024 1. Seats were 1.4% of Mexico's US$545.4 billion of reported exports to the US 1.
Growth has slowed. Exports rose 18.5% in 2021 and 18.6% in 2022, then 8.9% in 2023, 1.4% in 2024 and 0.3% in 2025, on Mexico's data 1.
The southbound flow is small. Mexico reported US$0.9 billion of seat imports from the US in 2025, up 15.0% since 2020 1. On Mexico's figures, the country sold US$6.7 billion more seats to the US than it bought 1.
The US records more trade than Mexico in both directions. US data shows US$8.1 billion of imports from Mexico in 2025, 6.8% above Mexico's figure, and US$1.1 billion of exports to Mexico 1. Our data gap explainer sets out why the two sides differ.
Seats trade, both directions, both sides of the data
- Mexico to US, Mexico data
- Mexico to US, US data
- US to Mexico, Mexico data
- US to Mexico, US data
02Which seats cross the border?
Seat parts lead by a wide margin. The 6-digit line for seat parts other than wood was US$6.1 billion in 2025, or 80.8% of the total, as reported by Mexico 1. Complete seats for motor vehicles were US$0.3 billion, or 3.4% 1. Together these two lines are 84.2% of the total. That is an upper limit for vehicle seating, because the parts line can also hold parts for furniture 1.
Furniture makes up most of the rest. Upholstered seats with wooden frames were 7.2% of the total, swivel chairs 4.4% and upholstered seats with metal frames 2.1% 1.
The southbound trade is almost all vehicle seating. Seat parts and complete vehicle seats were 92.2% of Mexico's seat imports from the US in 2025 1. The two countries record complete vehicle seats very differently: Mexico reported US$0.3 billion of these exports, while US data shows US$0.1 billion of imports 1. No source we found explains the gap.
The largest seat lines Mexico ships to the US
03Who makes the seats, and for whom?
Global seat makers run plants in Mexico and sell to the same vehicle makers that assemble in Mexico and the US. Lear sold 22% of its 2025 revenue to GM, 12% to Ford and 9% to Stellantis 2. Adient lists BMW, Ford, GM, Toyota, VW Group and Stellantis among its major customers, and runs one of its ten core development centers in Querétaro 3. In May 2022, Forvia announced US$147 million for two plants in Apodaca, Nuevo León, one of them for car seating 4.
The national auto parts industry body, INA, groups seats with automotive textiles. It counted US$10.8 billion of seat and textile production in Mexico in 2025, or 9.1% of all auto parts output 7. Plants cluster near the vehicle plants of the north and the Bajío. The state figures are in our auto parts brief.
Below the large seat makers sit foam, frame, fabric and leather suppliers, many of them small and medium-sized firms. On the furniture side, Mexican producers of sofas and office chairs sell to US retailers and contract buyers.
04How do the seats get from the plant to the buyer?
Seats are bulky and are built to order, so in general practice seat plants sit close to the vehicle plants they serve and deliver in the order the assembly line needs them. Seats and seat parts for US plants travel north by truck. Our guide to border crossings covers each port.
The seat maker ships with a commercial invoice and, where it claims USMCA treatment, a certification of origin. The sale contract sets who pays for each leg and who clears customs, usually through an Incoterms rule. The Incoterms guide explains each one.
- InputsFoam, steel frames, fabric and leather arrive from tier 2 and tier 3 suppliers.
- Seat plantThe seat maker builds seats or seat parts to the vehicle maker's schedule, near the assembly plant.
- PaperworkA commercial invoice and, for a USMCA claim, a certification of origin. A customs broker files the Mexican export declaration.
- Truck northSeats for US plants cross by truck. The US importer claims USMCA treatment or pays the duty that applies.
- Assembly lineThe seats reach the vehicle plant in build order. The invoice is now due on the agreed terms.
05Which rules and tariffs apply?
Vehicle seats and furniture seating face different rules. Vehicle seats are auto parts. The US Section 232 tariff of 25% has applied to listed auto parts since May 3, 2025, and parts that qualify under USMCA are exempt until the US Commerce Department sets up a process to tax their non-US content 8. We have not confirmed whether the seat lines 9401.20 and 9401.99 are on the auto parts list. The seat-specific USMCA rule of origin must also be checked in the agreement's product rules. Our auto parts brief and guide to USMCA rules of origin cover the shared auto rules.
Upholstered furniture pays a separate Section 232 duty of 25%. It is set to rise to 30% on January 1, 2027, after a proclamation of December 31, 2025 delayed an earlier increase 5,6. We have not confirmed which 9401 lines this duty covers, or how it treats goods that qualify under USMCA.
The 10% Section 301 tariff on Mexican goods, in force since July 24, 2026, does not apply to goods entered with a USMCA claim or to goods under Section 232 9. All rates here are as of October 23, 2026.
| Measure | What it does | Since | Status |
|---|---|---|---|
| US Section 232, auto parts | 25% on listed parts. USMCA-qualifying parts exempt until Commerce sets a process to tax non-US content. Listing of 9401.20 and 9401.99 to be confirmed 8 | May 3, 2025 | Check tariff line |
| USMCA rules of origin, vehicle seats | Qualifying seats claim USMCA treatment. Seat-specific rule to be checked in the product rules 8 | Jul 1, 2020 | Check rule |
| US Section 232, upholstered furniture | 25% now, set to rise to 30%. Lines covered and USMCA treatment to be confirmed 5,6 | Proclamation 10976 | Rate rises Jan 1, 2027 |
| US Section 301, forced labor | 10% on Mexican goods. Exempt with a USMCA claim; goods under Section 232 excluded 9 | Jul 24, 2026 | In force |
| USMCA joint review | Agreement stays in force; annual joint reviews until 2036 unless extended 12 | Jul 1, 2026 | In force |
06Where do seat makers need cash, and how is it financed?
A seat maker buys foam, steel frames, fabric and leather, and pays for tooling, before it ships a single seat. It is then paid on the vehicle maker's terms. Atradius reports that two- to three-month credit terms are common in Mexico, and that medium and large industrial firms give the longest terms 10. Tariffs add to the cost: Adient says tariffs cut its results for the year to September 2025 by US$17 million, net of recoveries 3.
Most of this trade runs on open account terms, so unpaid invoices are the seat maker's largest short-term asset. Its own foam and frame suppliers wait in turn, which is where buyer-led payables finance helps. Our guide to finance for tier 1 and tier 2 suppliers goes further.
Furniture exporters face a different squeeze. A rise in the US duty from 25% to 30% adds to the cost of every shipment that enters after January 1, 2027 5.
From seat program award to payment
- Before productionTooling and launchThe seat maker pays for tooling and line set-up for a new vehicle program.
- ProductionMaterials and wagesFoam, frames, fabric and leather are bought and workers are paid. Imported inputs may enter under IMMEX.
- ShipmentFreight and customsTrucking, the customs broker and any US duty are paid at or near the border.
- InvoiceWaiting for paymentThe vehicle maker pays on its terms. Two- to three-month terms are common in Mexico 10.
- PaymentCash returnsDeductions or disputes can cut or delay the payment. See deductions and chargebacks.
Funds foam, frames and wages against a confirmed vehicle program or purchase order.
The vehicle maker approves the invoice and a finance provider pays the seat maker early.
The seller sells or borrows against its unpaid invoices.
Funds finished sofas and chairs held for US retail buyers, with the stock as security.
07What should seat traders watch next?
Two dates matter most: the US furniture duty step on January 1, 2027, and the USMCA review timetable 5,11. USMCA stays in force. On July 1, 2026 the US did not agree to renew it in its current form, so annual joint reviews follow until 2036 unless the three countries confirm an extension 12. The live list of measures is on our corridor watch page.
- Jan 1, 2027US Section 232 duty on upholstered furniture is set to rise from 25% to 30% 5.
- Jan 12, 2027Deadline for public comments to the US Trade Representative on the USMCA review 11.
- PendingAny US Commerce process to tax the non-US content of USMCA-qualifying auto parts 8.
- Jul 1, 2036USMCA ends on this date unless the three countries confirm an extension. Annual reviews run until then 12.
Questions traders ask
How much seat trade is there between Mexico and the US?
Mexico reported US$7.6 billion of seat exports to the US in 2025 and US$0.9 billion of imports from the US, under HS 9401. US data shows US$8.1 billion of imports from Mexico and US$1.1 billion of exports to Mexico.
Are Mexico's seat exports mostly car seats or furniture?
Mostly vehicle seating. Seat parts other than wood and complete vehicle seats were 84.2% of Mexico's reported seat exports to the US in 2025. The parts line can include furniture parts, so this is an upper limit. Upholstered furniture and office chairs make up most of the rest.
Do Mexican car seats pay US tariffs?
Auto parts that meet USMCA rules of origin are exempt from the 25% Section 232 tariff on auto parts until the US Commerce Department sets a process to tax their non-US content. Whether each seat tariff line is on the parts list should be checked. These rules are as of October 23, 2026.
What tariff applies to upholstered furniture from Mexico?
The US charges a Section 232 duty of 25% on upholstered furniture, set to rise to 30% on January 1, 2027. Which seat lines are covered and how USMCA goods are treated should be confirmed for each tariff line.
How do seat makers in Mexico get paid?
Most sell on open account, so the vehicle maker pays after delivery. Two- to three-month terms are common in Mexico. Seat makers bridge the wait with payables finance from large buyers, factoring, invoice discounting or bank loans.
Read next
- Product briefAuto parts: the trade that crosses the Mexico-US border in both directions
- Corridor hubCorridor watch: tariffs and rules in force
- Corridor guideUSMCA rules of origin and certificates
- Corridor guideSupplying vehicle makers: finance for tier 1 and tier 2 suppliers
- Product briefPassenger cars: Mexico's second-largest export to the US, by value
- Product briefWire, cable and wiring harnesses: copper in the Mexico-US auto chain
- Ossiano Trade Finance GuideHow each trade finance instrument works
- GlossaryTrade finance terms in plain English
Making or trading seats between Mexico and the US? Ossiano Capital works on trade finance in this corridor.
Start the ConversationSources and notes
- UN Comtrade, annual trade data 2020 to 2025, HS 9401, Mexico and the US as reporters. Downloaded October 2026; 2025 figures may be revised. https://comtradeplus.un.org/
- Lear Corporation, Form 10-K for fiscal year 2025, US Securities and Exchange Commission. https://www.sec.gov/Archives/edgar/data/842162/000084216226000011/lear-20251231.htm
- Adient plc, Form 10-K for fiscal year 2025 (year to September 30, 2025), US Securities and Exchange Commission. https://www.sec.gov/Archives/edgar/data/1670541/000167054125000152/adnt-20250930.htm
- Mexico Business News, FORVIA to invest US$147 million in new Apodaca facilities, May 19, 2022. https://mexicobusiness.news/automotive/news/forvia-invest-us147-million-new-apodaca-facilities
- Livingston International, Section 232 duties delayed on upholstered furniture, kitchen cabinets and vanities, January 5, 2026. https://www.livingstonintl.com/section-232-duties-delayed-on-upholstered-furniture-kitchen-cabinets-and-vanities-2/
- Green Worldwide Shipping, Section 232 wood products tariffs remain unchanged through 2026, January 5, 2026. https://www.greenworldwide.com/section-232-wood-products-tariffs-remain-unchanged-through-2026/
- Industria Nacional de Autopartes (INA), 2025 results, via Cluster Industrial, March 9, 2026. https://clusterindustrial.com.mx/industria-de-autopartes-en-mexico-cierra-2025-con-produccion-de-119-002-mdd/
- Baker Donelson, Automotive trade risks escalate as USMCA review, Section 232 tariffs and AD/CVD actions converge, July 15, 2026. https://www.bakerdonelson.com/automotive-trade-risks-escalate-as-usmca-review-section-232-tariffs-and-adcvd-actions-converge
- EY Tax News, USTR finalizes Section 301 forced labor tariffs on 60 economies, July 2026. https://taxnews.ey.com/news/2026-1607-ustr-finalizes-section-301-forced-labor-tariffs-on-60-economies-additional-tariffs-of-10-percent-or-125-percent-take-effect-24-july-2026
- Atradius, B2B payment practices trends in Mexico, 2026. https://atradius.us/knowledge-and-research/reports/b2b-payment-practices-trends-in-mexico-2026
- ICPA, USMCA joint review automotive tracker, October 18, 2026. https://www.icpainc.org/usmca-joint-review-automotive/
- White & Case, USMCA 2026 joint review: United States declines to extend agreement, July 2, 2026. https://www.whitecase.com/insight-alert/usmca-2026-joint-review-united-states-declines-extend-agreement-triggering-annual
Trade values are US dollars from UN Comtrade at the 4-digit HS level unless a 6-digit line is named. Mexico and the US record the same shipments under different rules for value, country of origin and timing, so their figures differ. Percent changes compare 2025 with 2020. All facts on this page are as of October 23, 2026, the date of publication, and may have changed since. Rules and tariffs are as of October 23, 2026 and change often: check the corridor watch before you act.
About this brief. Prepared for Ossiano Capital. People planned, researched, wrote and checked this brief, using AI tools to help with research and checking. You are welcome to quote or reuse it: please credit Ossiano Capital and link to this page.
